TY  - JOUR
AB  - Until recently, the formal model for the estimation of audit risk
was relatively straightforward. There were two major approaches: the
familiar multiplicative planned risk model in the USA and UK; and the
Canadian Bayesian posterior risk model. Recent work has substantially
changed the framework for estimating audit risk. Aims to evaluate these
proposals and to develop a single framework for the measurement of
planned and posterior risk.
VL  - 7
IS  - 5
SN  - 0268-6902
DO  - 10.1108/02686909210017856
UR  - https://doi.org/10.1108/02686909210017856
AU  - Woodhead A.D.
PY  - 1992
Y1  - 1992/01/01
TI  - Audit Risk Modelling
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/05/10
ER  -